近来,在一些刊物上发表了不少关于会计委派制方面的文章,有赞成者,也有反对者。笔者认为对于会计委派制这种新生事物,必须从其产生的根源、本质及其在实践中所起的作用等方面进行研究,本文拟就三个方面对会计委派制进行探讨。一、会计委派制产生的根源委派制的产生并不是偶然的,它是在当前不少国有企业存在会计信息失真、财务收支混乱、国有资产流失问题的背景下产生的。如果我们加以分析,可以发现上述三个问题的密切联系:财务收支混乱是因,国有资产流失是果,而会计信息失真是表面现象。其中财务收支混乱是最根本性的问题,它反映了我国目前的企业管理体系中财务监督非常薄弱。这种体制下,一些企业法人代表权力过于集中,缺乏制约机制,造成了国有资产的流失,有的甚至将资金转移到国外占为己有,而会计人员处于从属地位,职责权限也有限,往往是听命于企业领导,以至于会计监督形同虚设。会计委派制正是为了加强企业内部监 Recently, a number of publications have published many articles on accountancy appointments, with and without consent. The author thinks that this kind of new thing should be researched from the origin, nature and the role it played in the practice of appointment appropriation system. This article intends to discuss the appointment appropriation system in three aspects. First, the accrual basis of accounting appointments System of accreditation is not by chance, it is in the current context of many state-owned enterprises exist accounting information distortion, financial revenue and expenditure chaos, the loss of state-owned assets. If we analyze it, we can find the close relationship between the above three problems: the financial revenue and expenditure are confused because the loss of state assets is the result, and distortion of accounting information is the superficial phenomenon. Among them, the confusion of financial revenue and expenditure is the most fundamental issue, which reflects the very weak financial supervision in the current enterprise management system in our country. Under such a system, some corporate legal representatives are overly centralized, lacking the restrictive mechanism, causing the loss of state assets, and some even transferring funds to foreign countries for their own use. Accountants are subordinate and their responsibilities and powers are limited. Is to listen to the leadership of the business, so that accounting supervision is non-existent. Accounting appointments is precisely to strengthen the internal supervision